THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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NOTIFICATION No.1174/XXVII(5)/VAT/2005 DATED : 01 October, 2005

In exercise of the powers conferred under proviso to sub-section (4) of section 4 of the Uttaranchal Value Added Tax Ordinance, 2005 (Ordinance No.3 of 2005) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P.Act No.1 of 1904), (as applicable in the State of Uttaranchal), the Governor is pleased to make the following amendments in Schedules of the said Ordinance-

1.For the existing entry at serial No.3 in Schedule-1, the following entry columnwise shall be substituted, namely.-

Sr.No.	Description of goods
1	2
3	Aquatic lead, poultry feed, cattle feed and cattle fodder including green fodder, chuni, bhusi, chhilka, choker, javi, gower, husk of pulses, deoiled rice, polish, deoiled rice bran, deoiled rice husk, deoiled paddy husk or outer covering of paddy and aequatic, poultry and cattle feed supplement, concentrate and additives, wheat bran and deoiled cake but excluding oil cake, rice polish, rice bran, rice husk.

2. For the existing entry at serial No.43 and serial no.130 in Schedule-II(B), the following entries columnwise shall be substituted, namely.-

Sr.No.	Description of goods
1	2
43	Declared Goods as specified in section 14 of the Central Sales Tax Act, 1956, except coarse grain.
113	Sport goods excluding apparels and footwear.
130	Writing instruments, instruments boxes, colour boxes, crayons, pencil sharpeners, scientific, mathematical, survey, mechanical drawing and biology instruments and apparatus.

3. For the existing entry at serial No.1 Schedule III the following entries columnwise shall be substituted, namely.-

Sr.No.	Description of goods	Point of tax	Rate of Tax Percentage
1	2	3	4
1	(a) Spirits and spirituous liquors of all kinds including Methyl Alcohol, Alcohol as defined under the United Provinces. Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 but excluding country liquors.	M or I	32.5%
	(b) Country liquor		Exempt